Malaysia legislation
Section 6
Section 6
The principal Act is amended by inserting after section 27
the following section:
“Offsetting unpaid tax against refund or drawback 27a. Notwithstanding any provision of this Act, where any person has failed to pay, in whole or in part—
(a)
any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;
(b)
any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the Sales Tax Act 1972 [Act 64];
(c)
any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the Service Tax Act 1975 [Act 151];
(d)
any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Service Tax Act 2018
[Act 807];
(e)
any amount of goods and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the Goods and Services
Tax Act 2014 [Act 762];
(f)
any amount of customs duty, or any surcharge accruing, or any penalty, fee or other money payable under the Customs Act 1967; or
(g)
any amount of excise duty, or any surcharge accruing, or any penalty, fee or other money payable under the Excise Act 1976, the Director General may offset, against the unpaid amount referred to in paragraphs (a), (b), (c), (d), (e), (f) and (g), any amount or any part of any amount of refund or drawback due to that person and the Director General shall treat the amount offset as payment or part payment received from that person.”.
Amendment of section 41a